DT19177 - DT: Turkey: double taxation agreement, Article 28: Entry into force
Each of the Contracting States shall notify to the other the completion of the procedures required by its law for the bringing into force of this Agreement. The Agreement shall enter into force on the date of the later of these notifications and shall thereupon have effect:
(a) in Turkey, in respect of income tax and corporation tax, for
any fiscal year beginning on or after I January in the calendar
year next following that in which the later of these notifications
is given; and
(b) in the United Kingdom:
(i) in respect of income tax and capital gains tax, for any year
of assessment beginning on or after 6 April in the calendar year
next following that in which the later of these notifications is
given;
(ii) in respect of corporation tax, for any financial year
beginning on or after 1 April in the calendar year next following
that in which the later of these notifications is given.
